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Other State and City Tax Returns


While most states utilize net income as a basis for their assessment of business tax, there are a few states and some local cities or other local jurisdictions which have enacted tax statutes utilizing a form of gross receipts of the business as a basis for their business tax determination. Evaluation of activities and total receipts within these specific states/localities is critical in determining an entity’s potential state tax exposure.


Elisa Fay


Partner-in-Charge Rödl National Tax

+1 404 525 2600

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